Analisis Atas Penerapan Akuntansi Pendapatan Menurut SAK ETAP pada CV Manjur

Firdaus, Mochamad Fajar (2022) Analisis Atas Penerapan Akuntansi Pendapatan Menurut SAK ETAP pada CV Manjur. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (22kB)
	Text (Abstrak) 02. Abstrak_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB)
	Text (Daftar Isi) 03. Daftar Isi_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (399kB)
	Text (Bab I) 05. Bab I_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (91kB)
	Text (Bab II) 06. Bab lI_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (101kB)
	Text (Bab III) 07. Bab IIl_Mochamad Fajar Firdaus_1302191020.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (244kB)
	Text (Bab IV) 08. Bab IV_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (65kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Mochamad Fajar Firdaus_1302191020.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (13kB)

Abstract

ABSTRAK Tujuan penulisan karya tulis ini untuk menganalisis penerapan akuntansi pendapatan CV Manjur sebagai entitas bisnis sesuai dengan SAK-ETAP. Terdapat 4 komponen dalam penerapan akuntansi pendapatan yaitu pengakuan, pengukuran, penyajian, dan pengungkapan. Dalam penyusunan karya tulis ini, penulis menggunakan sumber data primer dan data sekunder. Data primer diperoleh dari wawancara dengan direktur utama CV Manjur dan data sekunder dari laporan keuangan CV Manjur tahun 2021 dan studi kepustakaan. Hasil dari analisis penerapan akuntansi pendapatan, Pengakuan dan pengukuran pendapatan CV Manjur telah sesuai dengan SAK-ETAP. CV Manjur mengakui pendapatan terdiri dari pendapatan usaha dan pendapata luar usaha, sedangkan mengukur pendapatan berdasarkan nilai wajar yang masih harus diterima. Penyajian dan pengungkapan CV Manjur belum sesuai dengan SAK-ETAP. CV Manjur menyajikan pendapatan secara cash basis dan tidak mempunyai laporan Catatan atas Laporan Keuangan dalam pengungkapan pendapatan. / ABSTRACT The purpose of writing this paper is to analyze the application of income accounting for CV Manjur as a business entity in accordance with SAK-ETAP. There are 4 components in the application of revenue accounting, namely recognition, measurement, presentation, and disclosure. In preparing this paper, the author uses primary data sources and secondary data. Primary data were obtained from interviews with the main director of CV Manjur and secondary data from CV Manjur's 2021 financial statements and literature studies. The results of the analysis of the application of income accounting, recognition and measurement of CV Manjur's income are in accordance with SAK-ETAP. CV Manjur recognizes revenue consisting of operating income and non-operating income, while measuring revenue is based on fair value that is still to be received. The presentation and disclosure of CV Manjur is not in accordance with SAK-ETAP. CV Manjur presents income on a cash basis and does not have a Notes on Financial Statements report in income disclosure.

Actions (login required)

View Item